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Statutory Instruments

2010 No. 923

Capital Gains Tax

The Capital Gains Tax (Annual Exempt Amount) Order 2010

Made

24th March 2010

The Treasury make the following Order in discharge of the duty conferred by section 3(4) of the Taxation of Chargeable Gains Act 1992( 1 ):

Citation

1. This Order may be cited as the Capital Gains Tax (Annual Exempt Amount) Order 2010.

Exempt amount of capital gains for 2010-11

2. The amount which, by virtue of section 3 of the Taxation of Chargeable Gains Act 1992 is, unless Parliament otherwise determines, the exempt amount for the tax year 2010-11 is £10,100.

Tony Cunningham

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

24th March 2010

( 1 )

1992 c. 12 . Section 3 was amended by section 83 of the Finance Act 1993 (c. 34) , paragraph 3 of Schedule 21 to the Finance Act 1998 (c. 36) , paragraph 3 of Part 2 of the Finance Act 2003 (c. 14) and paragraphs 23 and 26 of Schedule 2 and paragraphs 55 and 56 of Part 1 of Schedule 7 to the Finance Act 2008 (c. 9) . The annual exempt amount was last increased by S.I. 2009/824 for the tax year 2009-10.

1. Citation

2. Exempt amount of capital gains for 2010-11

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Capital Gains Tax (Annual Exempt Amount) Order 2010 (2010/923)

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